Which clients are affected by MTD IT?
From April 2026, any individual who is a UK taxpayer with total income from self-employment or property (including foreign property) which is more than £50,000 is affected. Both sources of income contribute to the total amount HMRC will use to assess eligibility.
The threshold reduces to £30,000 from April 2027 and lowers further to £20,000 from April 2028. Income from employment or from a limited company is not part of the MTD IT regime and isn’t part of the assessed total income.
What records will my clients need to maintain?
For each qualifying business or income source, individuals must keep complete digital records of income and expenses. These records must be submitted quarterly to HMRC using compatible software, with a final annual submission by 31 January after the tax year ends. The final submission must include all sources of income for personal tax purposes.
What if my client isn’t comfortable maintaining digital records?
Accountants or agents can maintain digital records and submit information to HMRC on a client’s behalf. They will usually charge for this service and may choose to outsource the digital bookkeeping and online submission of information each quarter. Clients who are not familiar with accounting or bookkeeping software will need a lot of support to make a successful transition to the MTD IT regime.
Can I outsource the regular maintenance of client records?
Yes. The Unison Globus UK team can maintain client records in real time using cloud-based bookkeeping or accounting software. Even if clients only have manual records like bank statements or receipts, we can digitise and update these efficiently.
Can I outsource HMRC quarterly submissions?
Absolutely. When quarterly deadlines arrive, our outsourced accountants can submit client information directly using HMRC-compatible software, ensuring online submissions are accurate and timely.
How should multiple sources of income be handled?
MTD IT requires reporting of total self-employment and property income. Each source should have separate digital records, with totals submitted quarterly. We can manage this for clients with multiple trades or property income streams.
How do clients sign up for MTD IT?
Agents and accountants can register clients using HMRC’s Agent Services Account. Clients can also sign up directly via their Government Gateway account. We can assist with this process to ensure all necessary information is collected efficiently.
What information is needed to sign up?
- Business name
- Email address
- National Insurance number
- Business start date and registered address
- Accounting period
- Accounting type (cash or standard)
- Tax year to begin using MTD IT.
We can handle client communications and data collection through your Customer Relationship Management (CRM) system, streamlining the sign-up process.
When do clients need to start using MTD IT?
Individuals will need to comply from 6 April 2026 if they:
- Are registered for Self-Assessment
- Have income from self-employment or property before 6 April 2025
- Have qualifying income above the threshold of £50,000 in the 2024/25 tax year.
Can I outsource other personal tax work?
Yes. While around 2 million taxpayers will use MTD IT, another 10 million will still submit Self-Assessment tax returns in the usual way. We can help prepare these returns, maintain records, and calculate tax due.

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